2014 (12) TMI 1165

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....Advocate, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER Assessee is the appellant. Appeal is preferred against the order of the learned Commissioner (Appeals) dated 19-11-2012 whereby assessee's appeal was rejected upholding the adjudication order dated 31-5-2012, passed by the Additional Commissioner, Service Tax, Delhi. 2. As a consequence of the order impu....

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.....2 states that the licence granted to the petitioner shall be exclusive for use in India and China and that the petitioner shall not directly or indirectly manufacture products and sell the product to any other party in India and China. This clause also preserves a liberty to the Swedish entity, its wholly owned subsidiaries or joint ventures in which Solna directly has more than 50% of the share,....

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....der the transfer/sale of the drawings shall not expire by efflux in time. 5. Ld. AR would place reliance on the judgment of this Tribunal in Eicher Good Earth Limited v. CST, New Delhi- 2012 (28) S.T.R. 279 (Tel.-Del.). The transaction considered in Eicher Good Earth was interpreted to be a contract for transfer of the right to use the trademark for limited purposes but on a permanent basi....

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.... and the consequent conclusion thereof, does not amount to a ratio having a precedential value. 6. On the prima facie view of the agreement dated 20-12-2006, relevant to the case on hand, we notice that no element of temporality, either in inherence of title in the technical drawings in favour of the petitioner nor in the period for which the petitioner may beneficially use the know-how pu....